Materiality in Financial Reporting

Materiality in Financial Reporting PDF Author: Francesco Bellandi
Publisher: Emerald Group Publishing
ISBN: 1787438430
Category : Business & Economics
Languages : en
Pages : 442

Get Book Here

Book Description
This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.

Materiality in Financial Reporting

Materiality in Financial Reporting PDF Author: Francesco Bellandi
Publisher: Emerald Group Publishing
ISBN: 1787438430
Category : Business & Economics
Languages : en
Pages : 442

Get Book Here

Book Description
This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.

PPC's Guide to Preparing Financial Statements

PPC's Guide to Preparing Financial Statements PDF Author: Practitioners Publishing Co. Staff
Publisher:
ISBN: 9780764627873
Category :
Languages : en
Pages :

Get Book Here

Book Description
Contains technical guidance and practice aids for preparation of financial statements. Contains sample documents, addresses, GAAP issues on a statement by statement basis.

Financial Reporting for Managers

Financial Reporting for Managers PDF Author: Jamie Pratt
Publisher: Wiley
ISBN: 9780471457497
Category : Business & Economics
Languages : en
Pages : 0

Get Book Here

Book Description
This is the first and only book to combine the concept of shareholder value creation with the financial reporting process. Readers will discover the clear links between shareholder value creation, the financial accounting statements, and the market value of the firm. They'll also explore the steps leading from good decisions by management to strong financial statements, and higher shareholder value and stock prices. Throughout the pages, the authors strike an effective balance among the mechanics underlying the preparation of the statements, the measurement issues behind the mechanics, and the economic context in which the statements are prepared and used.

Financial Report of the United States Government

Financial Report of the United States Government PDF Author:
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 192

Get Book Here

Book Description


Financial Reporting Practices

Financial Reporting Practices PDF Author: United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations
Publisher:
ISBN:
Category : Commercial crimes
Languages : en
Pages : 368

Get Book Here

Book Description


Financial Accounting for Local and State School Systems

Financial Accounting for Local and State School Systems PDF Author:
Publisher:
ISBN:
Category : Schools
Languages : en
Pages : 188

Get Book Here

Book Description


Wiley Practitioner's Guide to GAAS 2006

Wiley Practitioner's Guide to GAAS 2006 PDF Author: Michael J. Ramos
Publisher: John Wiley & Sons
ISBN: 0471784117
Category : Business & Economics
Languages : en
Pages : 818

Get Book Here

Book Description
The clearest, easiest-to-use guide to understanding GAAS 2006 on the market-fully updated! This latest resource to understanding GAAS addresses the toughest part of an accountant's job-identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. Wiley Practitioner's Guide to GAAS 2006 offers the accounting professional a clear, accessible distillation of the official language of those standards, Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs)-as well as advice on exactly when and how to remain fully compliant with each. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards, Wiley Practitioner's Guide to GAAS 2006 presents each statement individually, explaining how the standards are related and offering guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied. Other key features include: A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it A convenient and comprehensive glossary of official definitions, which are usually scattered through-out a standard Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section Concise listing and descriptions of each standard's specific mandates Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories Helpful techniques for remaining compliant with each standard New in GAAS 2006! Proposed changes required by the new risk assessment suite of eight auditing standards, including those related to: Understanding the client's business Internal control Materiality Assessing risk and performing audit procedures Changes to the requirements for audit documentation when performing an audit of a privately held company

The Analysis and Use of Financial Statements

The Analysis and Use of Financial Statements PDF Author: Gerald I. White
Publisher: John Wiley & Sons
ISBN: 0471375942
Category : Business & Economics
Languages : en
Pages : 786

Get Book Here

Book Description
Accounting Standards (US and International) have been updated to reflect the latest pronouncements. * An increased international focus with more coverage of IASC and non-US GAAPs and more non-US examples.

Corporate Financial Reporting and Analysis

Corporate Financial Reporting and Analysis PDF Author: David Young
Publisher: John Wiley & Sons
ISBN: 1118470559
Category : Business & Economics
Languages : en
Pages : 0

Get Book Here

Book Description
Corporate Financial Reporting and Analysis: A Global Perspective/3e by David Young and Jacob Cohen is an introductory textbook on financial reporting for MBA students. This book is intended to offer the rigor and comprehensive coverage required of an MBA text, while at the same time offering an accessible and practical reference for participants in executive programs. David Young is based at INSEAD Business School in France, and Jacob Cohen is based at MIT Sloan School of Management in the USA. This book offers a rigorous, yet accessible, treatment of contemporary financial reporting practice. Examples are drawn from a broad range of companies to illustrate key concepts. Particular emphasis is given to the latitude and flexibility granted to managers in reporting financial performance, and the steps that financial statement readers can take to identify potential trouble areas in the accounts. Topics include the analysis and interpretation of the three principal financial statements, revenue recognition, inventory accounting, receivables and bad debts, accounting for long-term assets, provisions and contingencies, income taxes, and the accounting for mergers and acquisitions. A unique feature of this book is the seamless way in which it deals with differences in U.S. GAAP and IFRS. Both regimes are covered simultaneously, i.e. when a topic is discussed, including the relevant journal entries and disclosures, the discussion applies equally to GAAP companies and to IFRS companies. It doesn’t matter whether the company used in a given example is from the U.S., Europe, or elsewhere. Thanks to the ongoing GAAP/IFRS convergence project, the two regimes are close enough to allow for a somewhat generic approach that allows for coverage of both regimes at the same time. In this way, the examples that are covered in the book are relevant to all readers, regardless of which regime dominates in their business environment. The content of this book has been classroom tested over the past 20 years at INSEAD with the MBA class which has students from 80 different countries.

Principles of Accounting Volume 1 - Financial Accounting

Principles of Accounting Volume 1 - Financial Accounting PDF Author: Mitchell Franklin
Publisher:
ISBN: 9781680922912
Category :
Languages : en
Pages : 1056

Get Book Here

Book Description
The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.